1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale. 2. Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time. 3. The Department may provide by regulation for: (a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked Tax Paid. (b) Any requirements for the purchase of stamps.
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